Proposed changes to the ‘in Australia’ condition for tax concessions — what do they mean for the higher education sector?

By Joanne Dunne, Hariharan Sekhar and Shoba Kanniappan

The federal government has proposed changes that will alter the requirements placed on higher education bodies, potentially affecting their tax status.

The proposed exposure draft legislation includes restating the ‘in Australia’ special condition required to be met by income-tax-exempt entities and deductible gift recipients. These proposals need careful consideration by higher education entities, as some sector-specific concerns have not been addressed in the latest exposure draft legislation.

Under the proposed new rules, income-tax-exempt entities must operate and pursue their purposes principally in Australia to satisfy the ‘in Australia’ special condition…

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